PANJAITAN, MOILAN (2023) ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL REPORTING DENGAN PERSPEKTIF FRAUD HEXAGON THEORY. Diploma thesis, Universitas Pembangunan Nasional "Veteran" Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh fraud hexagon (pressure,
opportunity, rationalization, capability, arrogance, dan collusion) terhadap
fraudulent financial reporting. Elemen pressure diproksikan dengan financial
stability, financial target, external pressure dan personal financial need. Elemen
opportunity diproksikan dengan ineffective monitoring dan nature of industry.
Elemen rationalization diproksikan dengan change in auditor dan total accrual to
total assets. Elemen capability diproksikan dengan change in director dan good
corporate governance. Elemen arrogance diproksikan dengan ceo duality dan
frequent number of CEO's picture dan elemen collusion diproksikan dengan
political connection dan cooperation with government project. Populasi dalam
penelitian ini adalah perusahaan sektor Badan Usaha Milik Negara (BUMN) yang
terdaftar di BEI selama tahun 2017-2021 dengan jumlah sampel 65 data.
Pengambilan sampel dilakukan dengan metode purposive sampling. Teknik analisis
data yang digunakan adalah analisis regresi logistik. Hasil penelitian ini
menunjukkan bahwa total accrual to total assets berpengaruh positif terhadap
fraudulent financial reporting, sedangkan financial stability, financial target,
external pressure, personal financial need, ineffective monitoring, nature of
industry, change in auditor, change in director, good corporate governance, ceo
duality, frequent number of CEO's picture, political connection, dan cooperation
with government project tidak berpengaruh terhadap fraudulent financial reporting.
Kata kunci: fraud, fraudulent financial reporting, fraud hexagon
| Item Type: | Thesis (Diploma) |
|---|---|
| Uncontrolled Keywords: | fraud, fraudulent financial reporting, fraud hexagon |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Engineering, Science and Mathematics > School of Engineering Sciences |
| Depositing User: | Eny Suparny |
| Date Deposited: | 18 Aug 2023 02:43 |
| Last Modified: | 18 Aug 2023 02:43 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/36957 |
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